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Learned Government Pleader by relying on settled legal precedents contended that, the pre-condition stipulated for deposit of 10% is mandatory as long as the provision remains valid, a waiver of such pre-condition cannot be permitted.

Maintainability of appeal — Writ petition was dismissed without making any observation on the merits and leaving open the appellant to agitate the issue before the statutory Appellate Authority on all grounds available. Encashment of the Bank Guarantee furnished by the appellant at the time of release of the consignment was stayed for a period of two weeks. However, Petitioner filed appeal against said order. Appeal is disposed of observing that a statutory appeal is yet to be filed and If the petitioner is intending to seek exoneration or waiver from the pre-conditions stipulated, it is them for to take steps if any available, either before the Appellate Authority or before any other appropriate forum. — Vera Display And Storage Products Pvt. Ltd. Vs. State Tax Officer (Intelligence), Ernakulam, The State of Kerala, Represented by The Secretary, Taxes Department, Thiruvanathapuram And The Commissioner of State Tax, Represented by The Secretary, Taxes Department, Thiruvanathapuram [2019] 15 TAXLOK.COM 062 (Kerala)